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How do I claim expenses I pay for the care of a disabled relative?

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Question
How do I claim expenses I pay for the care of a disabled relative?

Answer

Expenses, not to exceed $5,000, incurred in caring for a disabled relative in your home may be deducted. The expenses which may be claimed are those for the care of a person who is your grandchild, child, parent or grandparent. The disabled person must be unable, by reason of physical or mental disability, to live independently and must be receiving or be eligible to receive medical assistance benefits under Title XIX of the U.S. Social Security Act.

Only expenses that are not reimbursed can be claimed.  An itemized list of expenses must be included with the return. Items may include food, clothing, medical expenses not otherwise deductible, and transportation. The following expenses cannot be included: rent, mortgage payments, interest, utilities, house insurance, and taxes.

Enter the total of all other deductions on line 27 of the Iowa Schedule A as described.

A statement from a qualified physician certifying that the person with the disability is unable to live independently must be submitted with the return the first year a deduction is taken and every third year thereafter.

Married Separate Filers: The total deduction claimed by both spouses for each relative with a disability may not exceed $5,000. This deduction must be divided between husband and wife in the ratio of their respective net incomes


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Article Details
Views: 1106 Created on: Jun 15, 2013
Date updated: Dec 17, 2018
Posted in: States, Iowa

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